\begin{tabular}{ccccc} & Clerical Salaries & Administrative Salaries & Computer Services & Total Indirect Cost \\ \cline { 2 - 5 } Allocation Basis: & A & B & C & \\ \hline Indirect Cost to be Allocated & $56,000 & $55,000 & $80,000 & $191,000 \\ \hline Allocated to: Physical Therapy (PT) Occupational Therapy (OT) & & & & \\ Speech Therapy (ST) & & & & \\ \hline Proof Total & $56,000 & $55,000 & $80,000 & $191,000 \end{tabular} Allocation Key: A=# Visits (Volume): PT=9,600/OT=4,000/ST=2,400/Total=16,000(16,000$3.50=$56,000) B= Proportion of Direct Costs: PT=60%/OT=25%/ST=15%/Total=100%(%$55,000) C= #Computers in Service: PT=10/OT=3/ST=3/ Total =16(16$5,000 each =$80,000)